https://www.taxtmi.com/caselaws?id=397665 The court held that the petitioner, under the Northeast Industrial Policy, 2007, was entitled to a refund of education cess & higher education cess paid alongside excise duty, based on the SRD Nutrients Pvt. Ltd. case. However, following the Unicorn Industries case, it was clarified that specific statutory notifications were required for such exemptions. The court stayed the demand cum show-cause notice for recovery of refunds under the Central Excise Act, 1944, until further orders, allowing time for submissions and further consideration of the matter. en-us Mon, 17 Aug 2020 00:00:00 +0530 Tue, 25 Aug 2020 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397665 The court held that the petitioner, under the Northeast Industrial Policy, 2007, was entitled to a refund of education cess & higher education cess paid alongside excise duty, based on the SRD Nutrients Pvt. Ltd. case. However, following the Unicorn Industries case, it was clarified that specific statutory notifications were required for such exemptions. The court stayed the demand cum show-cause notice for recovery of refunds under the Central Excise Act, 1944, until further orders, allowing time for submissions and further consideration of the matter. Case-Laws Central Excise Mon, 17 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397665